1.audit 审计 =*Z5!W'd
2.attestation 鉴证 d2N:^vvvR
3.credibility 可信赖程度 ZnW@YC#9
4.audit of financial statements 财务报表审计 i7*EbaYzUO
5.agreed-upon procedures 执行商定程序 -e*ZCwQ
6.high levels of assurance 高水平保证 a5jL7a?6]
7.compilation 编制 5/MKzoB
8.reliability 可靠性 "=1;0uy]
9.relevance 相关性 k@dN$O%p
10.professional skepticism 职业谨慎 #%lo;W~IY
11.objectivity 客观性 x =q;O+7]
12. professional competence 专业胜任能力 _;
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13.Senior/CPA-in-charge 项目经理 k*mt4~KLT8
14.audit engagement letter 业务约定书 9?<{_'
15.recurring audit 连续审计 L|hx
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16.the client 委托人 RY9V~8|M
17.change CPA 更换注册会计师 0Ua%DyJ
18.the existing CPA 现任注册会计师 , %9df+5k
19.the successor CPA 后任注册会计师 MGJ.,tK1
20.the preceding CPA前任注册会计师 Oz:
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21.issue the audit report 出具审计报告 eHiy,IN
22.expert 专家 `=lc<T^
23.the board of directors 董事会 n>>Qn&ym
24.knowledge of the entity‘ s business 了解被审计单位情况 %McE`155
25.assess material misstatement risks评估重大错报风险 *Hz^K0:8(
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 r|u MovnV
27.a general knowledge of —— 初步了解―――的情况 Ho;X4lo[j
28.a more knowledge of—— 进一步了解的情况 g%[c<l9
29.the prior year‘s working papers 以前年度工作底稿 `Ag{)
30.minutes of meeting 会议纪要 _Q[$CcDEE
31.business risks 经营风险 Gh.[dF?
32.appropriateness 适当性 4JGtI*%5lq
33.accounting estimate 会计估计 %Dg0fL
34.management representations 管理层声明 W2FD+ wt
35.going concern assumption 持续经营假设 `-h8vj5uG
36.audit plan 审计计划 hrG M|_BE
37.significant audit areas 重点审计领域 j>-gO,v, y
38.error 错误 2;a(8^n
39.fraud舞弊 .Z:zZ_Ev
40.modified or additional procedures 修改或追加审计程序 UcOk3{(z$q
41.misappropriation of assets 侵占资产 d?`ny#,GB
42.transactions without substance 虚假交易 !$-\;<bZ
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43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 npJt3
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45.materialiy 重要性 '(bgs
46.exceed the materiality level 超过重要性水平 ]vWKR."4
47.approach the materiality level 接近重要性水平 N ,8/Y
48.an acceptably low level 可接受水平 +LM#n#T
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Qham^
50.misstatements or omissions 错报或漏报 gL_Y,A~Q{
51.aggregate 总计 8>,jpAN}r
52.subsequent events 期后事项 {M-YHX>*;g
53.adjust the financial statements 调整财务报表 ?qCK7$j
54.perform additional audit procedures 实施追加的审计程序 ;r_F[E2z
55.audit risk 审计风险 =
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56.detection risk 检查风险 <:SZAAoIV
57.inappropriate audit opinion 不适当的审计意见 4RSHZAJg
58.material misstatement 重大的错报 ])xx<5Jt4
59.tolerable misstatement 可容忍错报 :8CvRO*<
60.the acceptable level of detection risk 可接受的检查风险